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问题 多项选择题

下列各项中，属于小企业会计准则中有关存货核算发生改变的有（）。

A.不计提存货跌价准备

B.存货盘盈、盘亏通过“待处理财产损溢”科目核算

C.会计科目中增加了按计划成本核算的有关科目

D.将低值易耗品和包装物并入“周转材料”科目核算

答案

参考答案：A, B, C, D

单项选择题

激励作用很大，但容易发生短期行为的年薪制模式是（）。

A.一元模式

B.二元模式

C.三元模式

D.四元模式
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单项选择题

Lobbying groups often try to disguise a financial self-interest by clumsily dressing up their arguments in the guise of concern for the public. You see this tendency in the pharmaceutical industry (21) in energy and lumber companies who like to tout their (22) of the environment. But (23) , two new books argue, are these tactics more (24) a cause for concern than in agribusiness.
Marion Nestle’s "Food Safety: Bacteria, Biotechnology, and Bio-terrorism’ looks at the way the American meat and biotechnology industries have (25) successfully on Capitol Hill (26) stricter federal regulation, which the author argues has undermined the safety of the food supply.
(27) , Maxime Schwartz’s "How the Cows Turned Mad" (28) the origins of mad-cow disease over more than two centuries, and reveals the fallout from the British government’s blind (29) that the disease could not be (30) to humans.
In 1999, Ms Nestle writes in her earlier book, Rosemary Mueklow, the executive director of the National Meat Association, lobbied against President Clinton’s (31) to establish a more thorough testing regime for E. coli 0157: H7, a potentially (32) pathogen.
Ms Muck low’s organization—which represents meatpackers and processors who (33) to discard or reprocess meat found to be infected under the new testing regime—argued on Capitol Hill that (34) microbial testing in meat could actually lead to a greater public health risk (35) confident consumers might relax their own safe-handling procedures at home.

A. against B. with C. toD. over
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